{"id":22826,"date":"2026-11-08T12:11:11","date_gmt":"2026-11-08T11:11:11","guid":{"rendered":"https:\/\/balmontconseil.com\/conventions-fiscales\/danemark\/plus-values\/"},"modified":"2026-11-08T16:58:36","modified_gmt":"2026-11-08T15:58:36","slug":"plus-values","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/conventions-fiscales\/danemark\/plus-values\/","title":{"rendered":"Vente d\u2019un bien ou de titres entre la France et le Danemark\u00a0: qui impose la plus-value\u00a0? L\u2019article 13"},"content":{"rendered":"<style>@import url('https:\/\/fonts.googleapis.com\/css2?family=Inter:wght@400;500;600&family=Geist+Mono:wght@500&display=swap');#Content>.content_wrapper>.mfn-page-title{display:none!important}#Subheader{display:none!important}#Content{padding-top:0!important}#Content .section_wrapper{max-width:none;padding:0}html,body{overflow-x:clip}#bcv,#bcv :where(*:not(svg,svg *)){all:revert;box-sizing:border-box}#bcv{--bg:#F6F5F1;--card:#FFFFFF;--border:#E4E2DA;--text:#111311;--muted:#5B615E;--dim:#8A908C;--lime:#C8F020;--dark:#0B1317;--limed:#E6FF2A;--dtext:#F2F5F4;--dmuted:#8FA3AD;--dborder:#2B3B45}#bcv *{box-sizing:border-box}#bcv{-webkit-text-size-adjust:100%}#bcv{margin:0;background:var(--bg);color:var(--text);font-family:Inter,system-ui,-apple-system,\"Segoe UI\",Helvetica,Arial,sans-serif;font-size:15px;line-height:1.55;-webkit-font-smoothing:antialiased}#bcv a{color:inherit}#bcv .mono{font-family:\"Geist 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6).\"}},{\"@type\":\"Question\",\"name\":\"Les parts d\u2019une SCI fran\u00e7aise sont-elles concern\u00e9es ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Oui, si elles remplissent le test de pr\u00e9pond\u00e9rance immobili\u00e8re du paragraphe 5 ; le texte vise les droits ou participations dans une soci\u00e9t\u00e9 de personnes. Le gain est alors imposable en France.\"}},{\"@type\":\"Question\",\"name\":\"Comment la France \u00e9vite-t-elle la double imposition sur un immeuble danois vendu par un r\u00e9sident de France ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Elle prend le gain en compte et accorde un cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t pay\u00e9 au Danemark, sans d\u00e9passer l\u2019imp\u00f4t fran\u00e7ais correspondant (article 22, paragraphe 2, a, ii).\"}}]}<\/script><div id=\"bcv\" class=\"final\"><div class=\"wrap\">\n<div class=\"crumbs\"><a href=\"\/\">Accueil<\/a> \u203a <a href=\"\/conventions-fiscales\/\">Conventions fiscales<\/a> \u203a <a href=\"\/conventions-fiscales\/danemark\/\">France\u2013Danemark<\/a> \u203a Article 13 \u00b7 Plus-values<\/div>\n<div class=\"grid\"><main class=\"main\">\n<div class=\"meta\"><span class=\"pill mono\">Convention France\u2013Danemark<\/span><span class=\"metaline\">Convention sign\u00e9e \u00e0 Paris le 4 f\u00e9vrier 2022, avec son protocole sign\u00e9 le m\u00eame jour<\/span><\/div>\n<h1>Vente d\u2019un bien ou de titres entre la France et le Danemark\u00a0: qui impose la plus-value\u00a0? L\u2019article 13<\/h1>\n<p class=\"lead\">La plus-value immobili\u00e8re est imposable dans l\u2019\u00c9tat o\u00f9 se trouve le bien, y compris lorsqu\u2019on vend des titres d\u2019une soci\u00e9t\u00e9 \u00e0 pr\u00e9pond\u00e9rance immobili\u00e8re. Pour les autres titres, seul l\u2019\u00c9tat de r\u00e9sidence du vendeur impose.<\/p>\n<div class=\"tags\"><a class=\"tag\" href=\"\/conventions-fiscales\/danemark\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/danemark\/pensions-retraite\/\">Pensions de retraite<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/danemark\/fonction-publique\/\">Fonction publique<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/danemark\/revenus-immobiliers\/\">Revenus immobiliers<\/a><\/div>\n<div class=\"cover\"><img decoding=\"async\" src=\"https:\/\/balmontconseil.com\/wp-content\/uploads\/2026\/11\/convention-danemark.webp\" alt=\"Copenhague, Danemark\" loading=\"eager\"><div class=\"cap\"><span class=\"chip mono\">Article 13 \u00b7 Plus-values<\/span><b>Copenhague, Danemark<\/b><\/div><\/div><div style=\"height:26px\"><\/div>\n<div class=\"card bref\"><span class=\"mono\">En bref<\/span><ul><li>Les gains tir\u00e9s de la vente d\u2019un bien immobilier situ\u00e9 dans l\u2019autre \u00c9tat sont imposables dans cet \u00c9tat (article 13, paragraphe 1).<\/li><li>Les gains sur des actions ou participations qui, \u00e0 tout moment au cours des 365 jours pr\u00e9c\u00e9dant la vente, tirent plus de 50 pour cent de leur valeur d\u2019immeubles situ\u00e9s dans l\u2019autre \u00c9tat y sont imposables, hors immeubles affect\u00e9s \u00e0 l\u2019activit\u00e9 de l\u2019entit\u00e9 (article 13, paragraphe 5).<\/li><li>Les gains sur tous les autres biens, notamment les titres ordinaires, ne sont imposables que dans l\u2019\u00c9tat de r\u00e9sidence du c\u00e9dant (article 13, paragraphe 6).<\/li><li>Pour un r\u00e9sident de France impos\u00e9 au Danemark sur ces deux cat\u00e9gories, la France accorde un cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t danois, plafonn\u00e9 \u00e0 l\u2019imp\u00f4t fran\u00e7ais (article 22, paragraphe 2, a, ii).<\/li><\/ul><\/div>\n<h2>Qui impose la plus-value\u00a0?<\/h2><div class=\"qt\"><div class=\"r h mono\"><span>Votre situation<\/span><span>Qui impose<\/span><span>Texte<\/span><\/div><div class=\"r\"><span>Vente d\u2019un immeuble situ\u00e9 en France par un r\u00e9sident du Danemark<\/span><span class=\"etat fr\">France\u00a0; le Danemark d\u00e9duit l\u2019imp\u00f4t fran\u00e7ais<\/span><span class=\"ref\">Art. 13 \u00a7 1\u00a0; art. 22 \u00a7 1<\/span><\/div><div class=\"r\"><span>Vente d\u2019un immeuble situ\u00e9 au Danemark par un r\u00e9sident de France<\/span><span class=\"etat \">Danemark\u00a0; cr\u00e9dit en France plafonn\u00e9<\/span><span class=\"ref\">Art. 13 \u00a7 1\u00a0; art. 22 \u00a7 2 a ii<\/span><\/div><div class=\"r\"><span>Titres \u00e0 pr\u00e9pond\u00e9rance immobili\u00e8re (plus de 50 % sur 365 jours)<\/span><span class=\"etat \">\u00c9tat de situation des immeubles<\/span><span class=\"ref\">Art. 13 \u00a7 5<\/span><\/div><div class=\"r\"><span>Actions, parts et autres biens<\/span><span class=\"etat \">\u00c9tat de r\u00e9sidence du c\u00e9dant seulement<\/span><span class=\"ref\">Art. 13 \u00a7 6<\/span><\/div><div class=\"r\"><span>Actifs d\u2019un \u00e9tablissement stable<\/span><span class=\"etat \">\u00c9tat de l\u2019\u00e9tablissement stable<\/span><span class=\"ref\">Art. 13 \u00a7 2<\/span><\/div><\/div><div style=\"height:20px\"><\/div>\n<h2>Le texte de la convention<\/h2><div class=\"cit\"><div><span class=\"mono\">Article 13, paragraphe 1<\/span><p>\u00ab 1. Les gains qu\u2019un r\u00e9sident d\u2019un \u00c9tat contractant tire de l\u2019ali\u00e9nation de biens immobiliers vis\u00e9s \u00e0 l\u2019article 6, et situ\u00e9s dans l\u2019autre \u00c9tat contractant, sont imposables dans cet autre \u00c9tat. \u00bb<\/p><\/div><\/div><div class=\"cit\"><div><span class=\"mono\">Article 13, paragraphe 5<\/span><p>\u00ab 5. Les gains qu\u2019un r\u00e9sident d\u2019un \u00c9tat contractant tire de l\u2019ali\u00e9nation d\u2019actions ou de droits ou participations similaires, tels que des droits ou participations dans une soci\u00e9t\u00e9 de personnes ou une fiducie (ou un trust), sont imposables dans l\u2019autre \u00c9tat contractant si, \u00e0 tout moment au cours des 365 jours qui pr\u00e9c\u00e8dent l\u2019ali\u00e9nation, ces actions, droits ou participations similaires tirent directement ou indirectement plus de 50 pour cent de leur valeur de biens immobiliers, tels que d\u00e9finis \u00e0 l\u2019article 6, situ\u00e9s dans cet autre \u00c9tat. Pour l\u2019application de cette disposition, ne sont pas pris en consid\u00e9ration les biens immobiliers affect\u00e9s par une telle soci\u00e9t\u00e9, fiducie (ou trust) ou entit\u00e9 \u00e0 sa propre activit\u00e9 d\u2019entreprise. \u00bb<\/p><\/div><\/div><div class=\"cit\"><div><span class=\"mono\">Article 13, paragraphe 6<\/span><p>\u00ab 6. Les gains provenant de l\u2019ali\u00e9nation de tous biens autres que ceux vis\u00e9s aux paragraphes 1, 2, 3, 4 et 5 ne sont imposables que dans l\u2019\u00c9tat contractant dont le c\u00e9dant est un r\u00e9sident. \u00bb<\/p><\/div><\/div><p class=\"note2\">Texte publi\u00e9 par impots.gouv.fr.<\/p>\n<h2>Le test de la pr\u00e9pond\u00e9rance immobili\u00e8re<\/h2><p>Pour des titres, le paragraphe 5 s\u2019applique si les conditions suivantes sont r\u00e9unies\u00a0:<\/p><ol class=\"steps\"><li><span class=\"n\">1<\/span><div><b>Nature des titres<\/b><span>Actions ou droits similaires, y compris dans une soci\u00e9t\u00e9 de personnes, une fiducie ou un trust.<\/span><\/div><\/li><li><span class=\"n\">2<\/span><div><b>Seuil<\/b><span>Plus de 50 pour cent de la valeur tir\u00e9e, directement ou indirectement, d\u2019immeubles situ\u00e9s dans l\u2019autre \u00c9tat.<\/span><\/div><\/li><li><span class=\"n\">3<\/span><div><b>P\u00e9riode<\/b><span>Le seuil s\u2019appr\u00e9cie \u00e0 tout moment au cours des 365 jours qui pr\u00e9c\u00e8dent la vente.<\/span><\/div><\/li><li><span class=\"n\">4<\/span><div><b>Exclusion<\/b><span>Les immeubles affect\u00e9s \u00e0 la propre activit\u00e9 d\u2019entreprise de l\u2019entit\u00e9 ne comptent pas.<\/span><\/div><\/li><\/ol>\n<h2>Ce qu\u2019ont jug\u00e9 les tribunaux<\/h2><div class=\"decs\"><a class=\"dec\" href=\"\/decisions\/salarie-impose-au-danemark-avec-des-reductions-duflot-et-scellier-l-ordre-d\/\"><div class=\"h\"><span class=\"pill mono\">CAA Douai<\/span><small>27 octobre 2022<\/small><\/div><p>Salari\u00e9 impos\u00e9 au Danemark avec des r\u00e9ductions Duflot et Scellier\u00a0: l&#x27;ordre d&#x27;imputation qui fait perdre le cr\u00e9dit d&#x27;imp\u00f4t \u00e9tranger est \u00e9cart\u00e9 comme contraire \u00e0 la libre circulation, l&#x27;appel du ministre est rejet\u00e9<\/p><i>Lire la d\u00e9cision \u2192<\/i><\/a><\/div><a class=\"lnk\" href=\"\/conventions-fiscales\/danemark\/#decisions\">Voir les 1 d\u00e9cisions qui concernent le Danemark \u2192<\/a>\n<div class=\"dark\"><span class=\"mono\">Ce que cela change pour vous<\/span><p>Pour un r\u00e9sident du Danemark, la vente d\u2019actions d\u2019une soci\u00e9t\u00e9 fran\u00e7aise ordinaire rel\u00e8ve en principe du seul Danemark, mais celle de parts d\u2019une soci\u00e9t\u00e9 qui d\u00e9tient surtout de l\u2019immobilier en France reste imposable en France. Le test porte sur toute l\u2019ann\u00e9e qui pr\u00e9c\u00e8de la vente\u00a0: une restructuration juste avant la cession ne suffit pas \u00e0 sortir du champ. Le calendrier et la composition de l\u2019actif se v\u00e9rifient avant de signer.<\/p><a class=\"btn\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=danemark-plus-values-portee\"><svg viewBox=\"0 0 16 16\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.5\"><rect x=\"2\" y=\"3\" width=\"12\" height=\"11\" rx=\"2\"\/><path d=\"M2 7h12M5 1.5v3M11 1.5v3\"\/><\/svg>Faire \u00e9tudier ma cession avant de vendre<\/a><span class=\"note\">Visio \u00b7 30 min \u00b7 sans engagement<\/span><\/div>\n<div class=\"card cv\" id=\"cv\"><span class=\"mono\" style=\"color:var(--muted);display:block;margin-bottom:12px\">Cela vous concerne ?<\/span><h3>Vous envisagez de vendre un bien immobilier, des parts de SCI ou des titres en r\u00e9sidant dans l\u2019autre pays\u00a0?<\/h3><div class=\"yn\"><a class=\"oui\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=danemark-plus-values-oui\">Oui<\/a><button type=\"button\" onclick=\"document.getElementById('cv').classList.add('open')\">Non<\/button><\/div><div class=\"non\"><a href=\"\/conventions-fiscales\/danemark\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a href=\"\/conventions-fiscales\/danemark\/pensions-retraite\/\">Pensions de retraite<\/a><a href=\"\/conventions-fiscales\/danemark\/fonction-publique\/\">Fonction publique<\/a><a href=\"\/conventions-fiscales\/danemark\/revenus-immobiliers\/\">Revenus immobiliers<\/a><a href=\"\/conventions-fiscales\/danemark\/\">Convention France\u2013Danemark : tous les sujets<\/a><a href=\"\/decisions\/\">Jurisprudence fiscale internationale<\/a><\/div><\/div>\n<h2>Les autres sujets de la convention<\/h2><div class=\"agrid\"><a href=\"\/conventions-fiscales\/danemark\/residence-fiscale\/\"><small>Art. 4<\/small><b>R\u00e9sidence fiscale<\/b><\/a><a href=\"\/conventions-fiscales\/danemark\/pensions-retraite\/\"><small>Art. 17<\/small><b>Pensions de retraite<\/b><\/a><a href=\"\/conventions-fiscales\/danemark\/fonction-publique\/\"><small>Art. 19<\/small><b>Fonction publique<\/b><\/a><a href=\"\/conventions-fiscales\/danemark\/revenus-immobiliers\/\"><small>Art. 6<\/small><b>Revenus immobiliers<\/b><\/a><a href=\"\/conventions-fiscales\/danemark\/plus-values\/\" class=\"cur\"><small>Art. 13<\/small><b>Plus-values<\/b><\/a><a href=\"\/conventions-fiscales\/danemark\/dividendes\/\"><small>Art. 10<\/small><b>Dividendes<\/b><\/a><a href=\"\/conventions-fiscales\/danemark\/interets\/\"><small>Art. 11<\/small><b>Int\u00e9r\u00eats<\/b><\/a><a href=\"\/conventions-fiscales\/danemark\/salaires\/\"><small>Art. 14<\/small><b>Salaires<\/b><\/a><a href=\"\/conventions-fiscales\/danemark\/double-imposition\/\"><small>Art. 22<\/small><b>Double imposition<\/b><\/a><\/div>\n<h2>Questions fr\u00e9quentes<\/h2><div class=\"faq\"><details open><summary>R\u00e9sident du Danemark, je vends des actions d\u2019une soci\u00e9t\u00e9 fran\u00e7aise\u00a0: o\u00f9 suis-je impos\u00e9\u00a0?<\/summary><p>Seulement au Danemark, sauf si la soci\u00e9t\u00e9 tire plus de 50 pour cent de sa valeur d\u2019immeubles situ\u00e9s en France \u00e0 un moment des 365 jours pr\u00e9c\u00e9dant la vente (article 13, paragraphes 5 et 6).<\/p><\/details><details><summary>Les parts d\u2019une SCI fran\u00e7aise sont-elles concern\u00e9es\u00a0?<\/summary><p>Oui, si elles remplissent le test de pr\u00e9pond\u00e9rance immobili\u00e8re du paragraphe 5\u00a0; le texte vise les droits ou participations dans une soci\u00e9t\u00e9 de personnes. Le gain est alors imposable en France.<\/p><\/details><details><summary>Comment la France \u00e9vite-t-elle la double imposition sur un immeuble danois vendu par un r\u00e9sident de France\u00a0?<\/summary><p>Elle prend le gain en compte et accorde un cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t pay\u00e9 au Danemark, sans d\u00e9passer l\u2019imp\u00f4t fran\u00e7ais correspondant (article 22, paragraphe 2, a, ii).<\/p><\/details><\/div>\n<p class=\"source\">Source : Convention sign\u00e9e \u00e0 Paris le 4 f\u00e9vrier 2022, avec son protocole sign\u00e9 le m\u00eame jour \u2014 Convention avec le Danemark &#8211; Imp\u00f4ts sur le revenu (2022); Convention avec le Danemark &#8211; Imp\u00f4ts sur le revenu et la fortune (1957) &#8211; D\u00e9nonciation avec prise d&#x27;effet au 1er janvier 2009 (impots.gouv.fr). Statut : En vigueur (convention du 4 f\u00e9vrier 2022). L\u2019ancienne convention du 8 f\u00e9vrier 1957 a \u00e9t\u00e9 d\u00e9nonc\u00e9e par le Danemark avec effet au 1er janvier 2009.. Ce document ne se substitue pas aux textes qui font foi. Analyse : Balmont Conseil, mise \u00e0 jour le 8 novembre 2026. Information g\u00e9n\u00e9rale, pas un conseil personnalis\u00e9.<\/p>\n<\/main>\n<aside class=\"side\">\n<div class=\"ctacard\"><span class=\"mono\">Vous partez au Danemark ?<\/span><h3>Faire \u00e9tudier ma cession avant de vendre\u00a0: un bilan de 30 minutes avec le cabinet.<\/h3>\n<div class=\"who\"><img decoding=\"async\" src=\"https:\/\/balmontconseil.com\/wp-content\/uploads\/2026\/11\/alexis-sagnier-carre.webp\" alt=\"Alexis Sagnier\" width=\"44\" height=\"44\" loading=\"lazy\"><div><b>Alexis Sagnier<\/b><span>Conseil en gestion de patrimoine \u00b7 ORIAS n\u00b0 13003497 \u00b7 ANACOFI-CIF<\/span><\/div><\/div>\n<a class=\"btn\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=danemark-plus-values-side\"><svg viewBox=\"0 0 16 16\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.5\"><rect x=\"2\" y=\"3\" width=\"12\" height=\"11\" rx=\"2\"\/><path d=\"M2 7h12M5 1.5v3M11 1.5v3\"\/><\/svg>R\u00e9server un bilan de 30 min<\/a>\n<a class=\"btn ghost\" href=\"https:\/\/wa.me\/33601773296\" target=\"_blank\" rel=\"noopener\"><svg viewBox=\"0 0 16 16\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.5\"><path d=\"M8 14.5a6.5 6.5 0 1 0-5.6-3.2L1.5 14.5l3.3-.9A6.5 6.5 0 0 0 8 14.5Z\"\/><\/svg>\u00c9crire sur WhatsApp<\/a>\n<p class=\"trust\">Depuis 2013 \u00e0 Lyon \u00b7 Expatriation et patrimoines internationaux<\/p><\/div>\n<a class=\"diag\" href=\"\/diagnostic\/\"><div><b>Diagnostic express en 30 secondes<\/b><span>Cinq questions, la marche \u00e0 suivre pour votre situation.<\/span><\/div><i>\u2192<\/i><\/a>\n\n<div class=\"card\"><span class=\"mono\">Aller plus loin<\/span><div class=\"more\"><a href=\"\/conventions-fiscales\/danemark\/\">Convention France\u2013Danemark : tous les sujets<\/a><a href=\"\/conventions-fiscales\/\">Toutes les conventions fiscales<\/a><a href=\"\/diagnostic\/\">Diagnostic express : o\u00f9 en est votre projet ?<\/a><\/div><\/div>\n<\/aside>\n<\/div><\/div>\n<div class=\"sticky\"><span>Vous partez au Danemark ?<\/span><a href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=danemark-plus-values-sticky\">Bilan de 30 min<\/a><\/div><\/div><script>(function(){var r=document.getElementById('bcv');if(!r)return;function clean(){r.removeAttribute('data-bml-bg');r.removeAttribute('data-bml-t');var l=r.querySelectorAll('[data-bml-bg],[data-bml-t]');for(var i=0;i<l.length;i++){l[i].removeAttribute('data-bml-bg');l[i].removeAttribute('data-bml-t');}}clean();new MutationObserver(function(m){for(var i=0;i<m.length;i++){if(\/^data-bml-\/.test(m[i].attributeName||'')){clean();break;}}}).observe(r,{attributes:true,subtree:true,attributeFilter:['data-bml-bg','data-bml-t']});window.addEventListener('load',function(){clean();setTimeout(clean,1300);setTimeout(clean,2500);});})();<\/script>","protected":false},"excerpt":{"rendered":"<p>Accueil \u203a Conventions fiscales \u203a France\u2013Danemark \u203a Article 13 \u00b7 Plus-values Convention France\u2013DanemarkConvention sign\u00e9e \u00e0 Paris le 4 f\u00e9vrier 2022, avec son protocole sign\u00e9 le m\u00eame jour Vente d\u2019un bien ou de<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":5,"featured_media":0,"parent":22364,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"mfn-post-hide-title":"","footnotes":""},"class_list":["post-22826","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22826","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/comments?post=22826"}],"version-history":[{"count":1,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22826\/revisions"}],"predecessor-version":[{"id":24831,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22826\/revisions\/24831"}],"up":[{"embeddable":true,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22364"}],"wp:attachment":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/media?parent=22826"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}